of a range
of items that have different levels of significance and should be handled or controlled differently. It is a form
of Pareto analysis
in which the items (such as activities, customers, documents
territories) are grouped into three categories (A, B, and C) in order
of their estimated importance. 'A' items are very important, 'B' items are important, 'C' items are marginally important.
For example, the best customers who yield highest revenue are given the 'A' rating, are usually serviced by the sales manager, and receive most attention. 'B' and 'C' customers warrant progressively less attention and are serviced accordingly.